Power to amend or correct personal or trustee returnU.K.
2(1)In section 9 of the Taxes Management Act 1970 (personal or trustee return to include self-assessment) omit subsections (4) to (6).
(2)After that section insert—
“9ZA Amendment of personal or trustee return by taxpayer
(1)A person may amend his return under section 8 or 8A of this Act by notice to an officer of the Board.
(2)An amendment may not be made more than twelve months after the filing date.
(3)In this section “the filing date” means the day mentioned in section 8(1A) or, as the case may be, section 8A(1A) of this Act.
9ZB Correction of personal or trustee return by Revenue
(1)An officer of the Board may amend a return under section 8 or 8A of this Act so as to correct obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise).
(2)A correction under this section is made by notice to the person whose return it is.
(3)No such correction may be made more than nine months after—
(a)the day on which the return was delivered, or
(b)if the correction is required in consequence of an amendment of the return under section 9ZA of this Act, the day on which that amendment was made.
(4)A correction under this section is of no effect if the person whose return it is gives notice rejecting the correction.
(5)Notice of rejection under subsection (4) above must be given—
(a)to the officer of the Board by whom the notice of correction was given,
(b)before the end of the period of 30 days beginning with the date of issue of the notice of correction.”.